BORN v. BOARD OF ASSESSORS OF CAMBRIDGE


427 Mass. 790 (1998)

EMELIE S. BORN v. BOARD OF ASSESSORS OF CAMBRIDGE.

Supreme Judicial Court of Massachusetts, Suffolk.

July 14, 1998.


Attorney(s) appearing for the Case

Jeffrey J. Upton for the plaintiff.

Gail S. Gabriel for the defendant.

Present: WILKINS, C.J., LYNCH, GREANEY, FRIED, & IRELAND, JJ.


IRELAND, J.

The question raised by this case is whether tenant-shareholders of Longview Corporation (Longview), a housing cooperative corporation organized under G. L. c. 157B, qualify for the residential real estate tax exemption under G. L. c. 59, § 5C. The Cambridge board of assessors and the Appellate Tax Board determined that they are not. We transferred the case here on our own motion and affirm.

The facts are undisputed. Longview was the assessed...

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